But this case has nothing to with tax harmonization. It's about illegal state subsidies given to a specific company, with a tax ruling just being a vehicle for the subsidy.

Alleged illegal subsidies! No evidence of a special deal or of state aid has been released publicly. Ireland confirms that Apple has paid all tax due and stated that there was no preference given. Let's wait for the court to decide.

Once again you don't understand the issue. Please read against about it. If Ireland sets their tax to 0.005% tomorrow that'll be fine in the eyes of the EU and they won't (nor can't) do shit about it.

This is not a tax issue. Full stop. Doesn't matter how much you say it is by using your throwaway account.